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2009 (5) TMI 106 - CESTAT, AHMEDABADConfiscation, redemption fine, penalty - the only question to be decided in this case is whether the goods are liable to confiscation or not in view of the fact that the goods imported were of Indian origin but declaration of country as origin as Dubai. This is clearly an omission which renders the goods liable to confiscation. Similarly, manipulating the documents after it was noted is also a very serious omission on the part of appellants. For confiscation of the goods under Section 111 and for imposition of penalty under Section 112 of Customs Act, 1962, mens rea is not required. Therefore there is no need to go into bona fide of the activities at all. - It appears that in the present case there is no revenue implication – confiscation is justified - fine is reduced – penalty set aside
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